SMT. SHALINI GUPTA,INDORE vs. ITO 3 (2), INDORE

ITA 980/IND/2019Status: DisposedITAT Indore13 October 2020AY 2014-152 pages

AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the assessee was not given a proper opportunity of being heard and the CIT(A) did not pass a reasoned order on merits. Therefore, the order of the CIT(A) was set aside.

What were the facts?

The assessee filed an appeal against the order of the CIT(A). The assessee was not provided with a proper, reasonable, and effective opportunity of being heard by the CIT(A). The CIT(A) passed an ex-parte order without examining the merits of the case.

What were the issues?

Whether the assessee was provided with a proper opportunity of being heard by the CIT(A) and whether the CIT(A) passed a reasoned order on merits.

AI-generated summary — verify with the full judgment below

आदेश 13.10.2020 को खुले �यायालय म� उ�घो�षत �कया गया है।

ह�ता/- ह�ता/- (मनीष बोरड) (कुल भारत) लेखा सद�य �या�यक सद�य �दनांक : 13.10.2020 ��त�ल�प : अपीलाथ�, ��यथ�, आयकर आयु�त (अपील), आयकर आयु�त, �वभागीय ��त�न�ध, गाड� फ़ाइल

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